Seoul High Court-2018-Nu-3202 (Law No. 18, 2018)

(A) Whether the expenses alleged by the Plaintiff are recognized as necessary expenses, and whether the tax payable is deducted if the transfer income tax of the transferor was paid by the transferor on the pre-sale basis.

(Summary) The amount paid by the Plaintiff cannot be deemed as a brokerage commission for the transfer of the instant real estate, and thus, cannot be deducted from the necessary expenses. Even if the Plaintiff paid the transfer income tax, etc. imposed in the name of the former clan as a substitute for the Plaintiff, it cannot be deducted from the already paid tax amount in the instant disposition against the Plaintiff.

Article 97 of the Income Tax Act, Article 163 of the Enforcement Decree of the Income Tax Act

Supreme Court Decision 2018Du54897 Decided capital gains tax

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*The Director of the Tax Office

Seoul High Court Decision 2018Nu32202 Decided July 18, 2018

December 13, 2018

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per